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Opinion 2001-15
… within the district. Corporations are not considered to be "resident owners" for this purpose. Consequently, if there … which services have been provided, the district may not be dissolved pursuant to section 202-c of the Town Law. TOWN … property, and for which services have been provided, may be dissolved. You indicate that the district does not own any …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Central New York Regional Market Authority Town of Coeymans Village of Green Island Town of Petersburgh Village of Pomona and the Seneca County Industrial Development Agency
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsAnnual Wage for New Tier 6 Employees
… based on their salaries as of their hire date. How to Determine the Annual Wage In order to ensure the … annual wage would be if he or she were working full-time. Here are sample formulas to help you calculate a new member’s … = annual wage If you have any questions regarding how to determine an annual wage for a new employee, please …
https://www.osc.ny.gov/retirement/employers/annual-wage-new-tier-6-employeesDiNapoli: Former CFO of St. Johnsville Volunteer Ambulance Corp. Arrested for Stealing Over $26,000
… taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by emailing a complaint to …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-former-cfo-st-johnsville-volunteer-ambulance-corp-arrested-stealing-over-26000State Contract and Payment Actions in July and August
… of Health $40.7 million with Public Consulting Group LLC to administer the Medical Indemnity Fund. $1.3 million … Crow’s nest connector staircase at the Niagara Falls State Park in Niagara County. $5.1 million with SJ Thomas Co. to construct a park office and restrooms at the Selkirk Shores State Park in …
https://www.osc.ny.gov/press/releases/2024/09/state-contract-and-payment-actions-july-and-augustOpinion 88-2
… the assessment with penalties is levied with the annual tax (section 5-518[5]). It is our opinion that special … rolls, we note that section 1420 of the Real Property Tax Law, which pertains to the levy of village taxes, has no … to the levy of special assessments (see Real Property Tax Law, §102[20]). We also note that subdivision 3 of …
https://www.osc.ny.gov/legal-opinions/opinion-88-2City of Troy – Budget Review (B22-5-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2023 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue … New York Office of the State Comptroller City of Troy Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Opinion 91-32
… are determined to be just and equitable (see Municipal Home Rule Law, §10[1][ii][a][5]; 1986 Opns St Comp No. 86-42, …
https://www.osc.ny.gov/legal-opinions/opinion-91-32DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… found it charged the State Education Department SED for $26 million in expenses that were not allowed …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesState Contract and Payment Actions in August
… to help revitalize historic downtown and mixed-use neighborhood commercial districts. Executive Chamber $145,700 …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-augustCity of Olean – Budget Review (B18-1-1)
… was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the … general fund money to cover $2.2 million of unresolved capital expenditures, virtually all of the general fund’s … City has not implemented multiyear financial and capital plans. The proposed budget omitted approximately $40,000 in …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Opinion 2007-1
… 439, 783 NYS2d 827; Fawcett v City of Buffalo , 275 AD2d 954, 713 NYS2d 610 app den 96 NY2d 701, 722 NYS2d 793; Schulz …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… used the Urban Development Action Grant (UDAG) repayment money for eligible purposes and if the corresponding … reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term loans to fund … was not consistent with their adopted policy to use the money as revolving loans for local business development. …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Harpursville Central School District - Financial Condition (2018M-120)
… Audit Period July 1, 2016 – April 24, 2018 We extended our audit period back to July 1, 2013 to analyze …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/harpursville-central-school-district-financial-condition-2018m-120Acceptable Time and Attendance Systems – Legacy Reporting
… by the employee that full hours were worked, except for time charged to accruals for vacation and other leave time. For good internal controls, the system should also … not have supervisors.) Examples include: Hard copy (paper) time sheets, signed by the official; Electronic time sheets …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/acceptable-time-and-attendance-systemsIX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants
… expanded CMIA regulations were promulgated effective June 24, 2002 which: Allowed the State to increase significantly … in funding techniques (i.e., methods used by the State to draw down federal funds); Changes in clearance patterns; and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulationsIX.7.J Final Reports – IX. Federal Grants
… against the grant before the final report can be filed. If agencies need to process additional transactions or make …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7j-final-reportsMonroe-Woodbury Central School District – Budget Review (B6-13-6)
… to be reasonable. The District’s proposed budget complies with the property tax levy limit set by statute. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/12/monroe-woodbury-central-school-district-budget-review-b6-13-6East Moriches Union Free School District -- Budget Review (B17-7-4)
… fiscal year. Background The East Moriches Union Free School District is located in Suffolk County. Pursuant to … Finance Law Section 10.10 requires municipalities and school districts that have been authorized to issue … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Credit for Military or Additional Service – State Police Plan
… or military service, sign in to your Retirement Online account , scroll down to the ‘My Account Summary’ area of your Account Homepage and click the “Manage …
https://www.osc.ny.gov/retirement/publications/1518/credit-military-or-additional-service